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Decision Number: |
TC 06078 |
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Appellant:
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Tabrez Akhtar t/a Crawley News and Post Office |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
ANNE REDSTON
|
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Date Of Decision:
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25/08/2017 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Penalty |
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Notes:
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INCOME TAX – penalties for late filing of partnership return – Interpretation Act – return filed on time – HMRC’s unlogging return and sending back for arithmetical correction – no basis for penalty charge –appeal allowed |
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Decision(s) to Download:
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TC06078.pdf 
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